31
32
A (2) 4
―
20. Savings, as compared with the Estimates, occur under 25 heads, while the estimated provision was exceeded 10 heads, the more important of the latter being:-
(1) Defence-
Head.
Military Contribution
(2) Charitable Services
(3) Pensions
(4) Public Works Recurrent
under
Excess.
.$206,755
31,993
359,809 281,869
21. The excess under Military Contribution is due to the fact that the revenue for the year was considerably greater than anticipated.
22. Reasons for the variations between the actual and estimated figures of both revenue and Expenditure are given in the Annual Report of the Accountant-General for the year 1987.
23. The actual expenditure for 1937 exceeded that of the previous year by $2,597,702.
D.-AUTHORITIES FOR EXPENDITURE, 1937.
24. Details of the various authorities obtained to cover the expenditure for the year 1937 are given below: —
(i) Estimates.-($32,259,160). The expenditure for the year 1937 of a
sum of $25,508,269, representing the total estimated requirements of the Colony for that year, but exclud- ing the probable contribution to the Imperial Governanent in aid of Military Expenditure ($5,379,660), and the estimated charges on account of Public Debt ($1,371,231), was authorized by the Legislature on 7th October, 1936 (Hansard 1936 pps. 242-275).
The Estimates were approved by the Secretary of State vide his telegrain dated 16th December, 1936, and confirmed by Colonial Office despatch No. 4 of 4th January, 1937.
(ii) Appropriation Ordinance (No. 42 of 1936).-Legalized the expenditure of $25,508,269 on the Public Service of the Colony for the year 1937, but in accordance with local custom excluded provision for the estimated expenditure in connection with the Military Contribution, and charges on account of the Public Debt. Expenditure on these two services is apparently held to be covered by existing legislation.
Notice of non-disallowance of this Ordinance was published vide Government Notice No. 1003 of 21.12.36.
(iii) General Warrant.-Signed by the Governor on 4th January, 1937.
A (2) 5
(iv) Quarterly Returns of Additional Provision.
1st Quarter-Financial Messages Nos. 1 and 2.
Items 1-
7 approved by Secretary of State vide despatch No. 222 of 17th June, 1937.
2nd Quarter-Financial Messages Nos. 3-5. Iteins 8-36 approved by Secretary of State vide despatch No. 386 of 21st September, 1937.
3rd Quarter-Financial Messages Nos. 6-7. Items 37-63 approved by Secretary of State vide despatch No. 492 of 29th November, 1937.
4th Quarter-Financial Messages Nos. 8-10. Items 64- 176 approved by Secretary of State vide despatch No. 599 of 25th May, 1988.
2.
4th Quarter. (Supplementary).-Financial Messages No. 1- Items 177-205. Not yet approved by the Secretary of
Sitate.
(v) All items included in the Financial Messages referred to above were covered by Special Warrants and received the Sanction of the Legislature.
(vi) Supplementary Appropriation Ordinance ($774,321.44) (No. 7 of 1938) covering all excesses on Heads, was passed by the Legislature on 28th July, 1938, and received the Governor's assent. Notice of non-disallowance has not yet been received from the Secretary of State.
25. Loan Expenditure. 31% Dollar Loan 1934. (Ordin- ance No. 11 of 1934).
The total net expenditure incurred during 1937 which is chargeable to this loan is $1,057,215.67.
26. Since the date of the previous Audit Annual Report transfers between items detailed in the Schedule, in accord- ance with Section 3 (2), of the Ordinance, were made on the following occasions:-
(1) First Revision.-Sanctioned by Legislature on 26th May, 1937. Approved by Secretary of State vide Telegram No. 76 dated 9th April, 1937.
(2) Second Revision.-Sanctioned by Legislature on 29th September, 1937. Approved by Secretary of State vide his Telegram No. 280 of 24th December, 1937.
(3) Third Revision.-Sanctioned by Legislature on 7th July, 1988. Not yet approved by Secretary of State.
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